https://www.taxtmi.com/caselaws?id=372497 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders that deleted additions made under Section 68 of the Income Tax Act. Emphasizing the necessity of incriminating material for such additions under Section 153A, the Tribunal referenced the judgment in CIT vs. Kabul Chawla. It concluded that the Revenue did not prove the additions were supported by incriminating material, thus justifying the CIT(A)'s decisions. en-us Fri, 21 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372497 The Tribunal dismissed the Revenue's appeals, upholding the CIT(A)'s orders that deleted additions made under Section 68 of the Income Tax Act. Emphasizing the necessity of incriminating material for such additions under Section 153A, the Tribunal referenced the judgment in CIT vs. Kabul Chawla. It concluded that the Revenue did not prove the additions were supported by incriminating material, thus justifying the CIT(A)'s decisions. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372497